Georgia School Funding Association

DATA

Under-funding of QBE in FY 06

       Actual Expenditures and QBE Allotments in FY 06
Actual Required Indicated 
Total Operating  Per FTE QBE Allotments Minimum Underfunding of Per FTE
Expenditures in FY 06 to School Systems Expenditures QBE Formula in FY 06 Note
Instruction  $   7,841,559,316        5,006
Direct instruction - Salaries               -           5,766,299,343     5,766,299,343                            -   1
Textbooks, Supplies, & Equipment               -               139,520,917         313,256,800  $   (173,735,883)        (111) 2
Pupil Services           295,986,381            189                            -                              -               -   1
20 Days Additional Instruction               -                 51,430,975           51,430,975                            -               -   1
Special Ed. Itinerant                -                      748,372                748,372                            -               -   1
Special Ed. Supplemental Speech                 -                   2,644,859             2,644,859                            -               -   1
Instruction & Pupil Services  $   8,137,545,697        5,195         5,960,644,466     6,134,380,349  $   (173,735,883)        (111)
Media Center           234,033,064            149             162,696,649         186,551,154          (23,854,505)          (15) 1, 3
School Administration           755,691,549            482             336,009,155         566,768,662        (230,759,507)        (147) 4, 5
Central Administration           261,631,930            167             186,180,774         196,223,948          (10,043,174)            (6) 5
Instructional Support           445,004,245            284                            -                              -               -   1
Staff Development               -                 33,684,357           64,468,490          (30,784,133)          (20) 6
Facility Maintenance           966,235,329            617             466,752,632         724,676,497        (257,923,865)        (165) 5
Mid-term hold-harmless               -                 15,445,093                            -             15,445,093           10
Transportation           561,058,745            358             163,328,976         420,794,059        (257,465,083)        (164) 5
Sparsity Grants               -                   6,319,078           12,638,156            (6,319,078)            (4) 7
Equalization Grants               -               384,564,129         384,564,129                            -               -  
Migrant Education               -                      509,509                509,509                            -               -  
Nursing Services               -                 30,000,000           60,000,000          (30,000,000)          (19) 7
Other             30,721,734              20                              -                              -               -  
Subtotal  $ 11,391,922,293        7,273         7,800,959,024     8,806,399,158  $(1,005,440,134)        (642)
Austerity Reductions                  -              (169,670,315)        (108)
Total General Fund Expenditures  $ 11,391,922,293        7,273         7,800,959,024     8,806,399,158  $(1,175,110,449)        (750)
Federal Title Programs           950,136,021            607
Other K-12 Programs            100,756,823              64
Adjustment to Match GDOE Total           (74,660,282)            (48)
Overall Total per GDOE Report  $ 12,368,154,855        7,896  per FTE                      5,916  per WFTE 
Percent of Actual Expenditures 100% 68% 77% -10%
Percent of QBE Allotments 146% 100% 113% -15%
Count of Students for QBE                1,566,284  FTE                  2,090,694  WFTE 
Notes:
1.  Assumes that the staffing, salaries, and benefits in the QBE Formula cover the number of positions and personnel costs required by QBE. 
2.  Based on a conservative estimate of $200 per FTE as the minimum required cost (compared with $98.21 for a student in high school)
3.  Based on a conservative estimate of $25 per FTE as the minimum required cost for media materials (instead of $9.77 per FTE).
4.  Includes $5,361,125 in QBE Funds for principal supplements.
5.  Assumes that the minimum required expenditures are 75% of the actual expenditures (or that the minimum amount is increased by one-third 
     to reflect salaries and benefits and other expenses in excess of the amount implied by the required statewide minimum).
6.  Based on a conservative estimate of 1% of the certificated salaries recognized in the QBE Formula.
7.  Assumes that the allotments by the State (such as about $15,000 per school for nursing services) represent half of the minimum required costs.
This table indicates the extent to which QBE Allotments are less than a reasonable estimate of the expenditures necessary to comply with the 
minimum requirements in QBE, such as the state salary schedule and staffing ratios, but it does not reflect the cost of an adequate education.
The data for expenditures come from the OSA Report Card for FY 06 and the GDOE Total Expenditures Report for FY 06 (with an adjustment to 
equal the total in the GDOE Report), and the from the data on QBE Allotments come from the GDOE Statewide  Earnings Sheet for FY 06.